Whether additional expenses incurred by land expropriation after the commencement date of the inheritance can be deducted from the inherited property

It is judged that additional expenses incurred due to land expropriation after the commencement date of inheritance fall under the expenses paid regardless of inheritance and are not subject to deduction from the taxable amount of inheritance taxes.

Article 1 of the Inheritance Tax and Gift Tax Act;

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Cheong-gu Office

The Defendant’s disposition of imposition of KRW 459,007,360 against the Plaintiffs on August 1, 2007 is revoked.

1. Details of the disposition;

A. On July 4, 2006, the Plaintiffs reported the progress of inheritance tax to the Defendant with the amount of KRW 1,227,064,560, the tax base of KRW 734,708,60, and the amount of inheritance tax to be paid as KRW 146,926,617.

B. Accordingly, the Defendant examined the Plaintiffs’ inherited property from January 15, 2007 to February 23, 2007, and revealed that the assessment of the value of ○○○○○○○○○○○, ○○○○○, etc. was erroneous. On April 1, 2007, the Defendant imposed KRW 463,140,130 of the inheritance tax on the Plaintiffs.

C. Since then, the defendant revoked the above disposition on the ground that there was a defect in the notification method of the inheritance tax imposition disposition as of April 1, 2007 during the proceeding of the lawsuit of this case, and on August 1, 2007, the defendant issued the disposition of this case imposing the inheritance tax of KRW 459,07,360 (the tax amount to be paid by heir is KRW 153,03,03,059, KRW 101,91,4366 for each heir) calculated on the plaintiffs as the taxable amount of inheritance tax of KRW 2,279,285,00, and the tax base of KRW 1,279,285,00 for each heir).

[Reasons for Recognition] Unsatisfy, Gap evidence 1-2, Gap evidence 2-1, 2, 3, Gap evidence 4-5, Eul evidence 1-4, Eul evidence 5-5, Eul evidence 5-1, 2, Eul evidence 6, Eul evidence 7, 8, 9-1 through 4, and the purport of the whole pleadings

2. Determination on the legitimacy of the disposition

A. The plaintiff's assertion

(1) Article 3(1) of the Inheritance Tax and Gift Tax Act (hereinafter “the Inheritance Tax and Gift Tax Act”) and Article 2-2 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act provide that the inheritance tax shall be calculated on the basis of the individual inheritor’s tax base. (2) The legislative intent of the relevant provisions such as Article 3(1) of the Inheritance Tax and Gift Tax Act is to determine the individual tax base for each inheritor or donee and apply the said tax rate accordingly. However, Article 2-2 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act provides that the tax rate for the total amount of inherited property shall be applied beyond the limit delegated by the aforementioned relevant provisions. Thus, the instant disposition that the Defendant imposed the inheritance tax on the basis of the amount calculated on the basis of the total amount of inherited property of the deceased, who is not the individual inheritance tax base for each inheritor, is not in violation of the relevant

Dol The defendant did not make the deduction of public charges, etc. under Article 14 of the Inheritance Tax and Gift Tax Act, the spouse's inheritance deduction and other personal deductions under Articles 19 and 20 of the same Act.

【○○○”, which was owned by the Deceased, was expropriated with the above ○○○○○○○ land, etc., ○○○○○○○○○○○, and purchased the apartment at ○○○○○ City, and even during his residence, the Plaintiff’s purchase of the apartment at ○○○ City. As such, the purchase cost of the apartment and the medical expenses incurred from injury during his residence should also

(b) Related statutes;

The entry in the attached Form is as specified in the relevant statutes.

C. Determination

(1) As to the first argument

The method of inheritance tax is merely the method of taxation of inheritance tax and the method of inheritance tax. The method of inheritance tax merely provides that the method of taxation of inheritance tax and the method of taxation of inheritance tax is the amount obtained by subtracting public charges, etc. under Article 14 of the Inheritance Tax and Gift Tax Act from the amount obtained by adding donated property within a certain period of time prior to the commencement of inheritance. However, the method of taxation of inheritance tax and the method of taxation of inheritance tax has advantages easily tax execution because it is difficult to make a false report. However, the adoption of any of the above two methods is a matter of legislative policy. In cases where inheritance is commenced under Article 1(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828, Dec. 31, 2007; hereinafter the same shall apply), the inheritance tax shall be imposed on all the inherited property of a resident, and the inheritance tax shall be imposed on all the inherited property of a non-resident within a certain period of time prior to the commencement of inheritance. Thus, the Plaintiff’s assertion that the method of taxation of inheritance tax is beyond the above standard of taxation standard of inheritance tax under Article 201.

As to the second argument

According to the evidence No. 8-1 to No. 4, the defendant's disposal of this case at issue, it can be acknowledged that the defendant deducted 47 million won as debt, etc. under Article 14 of the former Inheritance Tax and Gift Tax Act, 500 million won as a spouse's inherited property under Article 19 of the same Act, and 50 million won as a lump sum deduction under Article 21. Thus, the plaintiff's assertion on this part is without merit.

【Third argument:

Since the purchase cost, etc. claimed by the plaintiff is not an item to be deducted from the taxable amount of inheritance taxes under the former Inheritance Tax and Gift Tax Act for the expenses paid by the plaintiff regardless of inheritance after the commencement of inheritance, the plaintiff'

3. Conclusion

Therefore, the plaintiffs' claim of this case is dismissed in entirety as it is without merit. It is so decided as per Disposition.

public official law, order of law,

(1) The former Inheritance Tax and Gift Tax Act (amended by Act No. 8828 of Dec. 31, 2007)

Article 1 (Inheritance Tax Taxables)

(1) In case where, due to inheritance [including a testamentary gift, a donation becoming effective due to the death of a donor (including the relevant donation in case where a donor dies during the performance of a gift obligation under Article 14 (1) 3; hereinafter the same shall apply), and a distribution of inherited property to a special relative under Article 1057-2 of the Civil Act; hereinafter the same shall apply], there is inherited property falling under one of the following subparagraphs as of the commencement date of inheritance (in case inheritance commences due to an adjudication of disappearance, referring to the adjudication date of disappearance; hereinafter the same shall apply), the inheritance tax

1. In cases of the death of a person who has established a domicile in the Republic of Korea or has established a temporary domicile in the Republic of Korea for not less than one year (hereinafter referred to as a "resident"), all of the resident's inherited property (including property bequeathed by an ancestor and donated property becoming effective due to the death

2. In case of the death of a person who is not a resident (hereinafter referred to as “non-resident”), all the inherited property of a non-resident in Korea;

Article 3 (Liability for Inheritance Tax Payment)

(1) An inheritor (referring to the inheritor under Articles 1000, 101, 103 and 1004 of the Civil Act, including a person who renounces inheritance under Article 1019 (1) of the same Act and a special relative under Article 1057-2 of the same Act; hereinafter the same shall apply) or a person to whom a testamentary gift is made (including a person who acquires property by donation becoming effective due to the death of a donor; hereinafter referred to as "leary donee") shall be liable to pay inheritance tax according to the rate calculated, as prescribed by Presidential Decree, based on the inherited property received or to be received by each person, among inherited property imposed pursuant to this Act: Provided, That where a special relative or testamentary donee is a profit-making corporation, the profit-making corporation shall

Article 13 (Taxable Amount for Taxable Taxes)

(1) The taxable amount for calculating the inheritance taxes shall be the amount obtained by adding the amounts of property falling under each of the following subparagraphs, after deducting the amounts under the provisions of Article 14 from

1. The value of property donated by an ancestor to his/her heir within ten years before the commencement date;

2. The value of property donated by an ancestor to a person other than his/her heir within five years before commencing the inheritance.

(1) Enforcement Decree of the former Inheritance Tax Act (amended by Presidential Decree No. 18627 of Dec. 31, 2004)

Article 2-2 (Inheritance Tax Liability)

(1) "Rate calculated as prescribed by Presidential Decree" in the main sentence of Article 3 (1) of the Act means the rate calculated by dividing the amount equivalent to the tax base of inheritance tax by heir or testamentary donee (hereafter referred to as "heir" in this Article) calculated under subparagraph 1 by the amount under subparagraph 2:

1. An amount obtained by adding, under Article 13 (1) of the Act, an amount calculated by multiplying the ratio occupied by the amount under item (c) in the amount under item (b) to the tax base of donated property by inheritor;

(a) An amount obtained by subtracting the donated property tax base added, under each subparagraph of Article 13 (1) of the Act, from the inheritance tax base under Article 25 (1) of the Act;

(b) Amounts obtained by deducting the amounts under each subparagraph of Article 13 (1) from the taxable amount of inheritance taxes under Article 13 of the Act;

(c) Amount excluding the donated property by inheritor, which is added to inherited property pursuant to any subparagraph of Article 13 (1) of the Act, from the amount equivalent to the taxable amount of inheritance

2. The value of donated property from among donated property added to Article 13 (1) 2 of the Act, which is the value of donated property to a person who is not a testamentary donee, from the inheritance tax base under Article 25 (1) of the Act

(2) "Property received or to be received by each person" in Article 3 (4) of the Act means the total amount of assets acquired by inheritance minus the total amount of liabilities and the inheritance tax imposed or to be paid by inheritance.